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3 <br />O R A N G E C O U N T Y <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: NOVEMBER 20, 1990 <br />SUBJECT: TAX REFUND REQUESTS <br />DEPARTMENT: ASSESSOR'S OFFICE <br />ATTACHMENT(S): <br />ATTACHMENT A - CODES <br />INDIVIDUAL REQUESTS <br />1 <br />Action Agenda <br />Item # Y-F <br />PUBLIC HEARING: Yes —S —NO <br />INFORMATION CONTACT: <br />ASSESSOR'S OFFICE <br />TELEPHONE NUMBERS: <br />Hillsborough - 732 -8181 <br />Durham - 668 -7331 <br />Mebane - 227 -2031 <br />Chapel Hill - 967 - 9251/968 -4501 <br />PURPOSE: To consider nine requests for property tax refunds. <br />BACKGROUND: General Statutes 105 -381 (b) <br />Action of Governing Body - Upon receiving a taxpayer's <br />written statement of defense and request for release <br />or refund, the governing body of the Taxing Unit shall <br />within 90 days after receipt of such a request <br />determine whether the taxpayer has a valid defense to <br />the tax imposed or any part thereof and shall either <br />release or refund that portion of the amount that is <br />determined to be in excess of the current liability or <br />notify the taxpayer in writing that no release or <br />refund will be made. The type of refund for each <br />taxpayer is defined by the appropriate code. The list <br />of codes is referenced by Attachment A. <br />RECOMMENDATION: <br />